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JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Published by Universitas Pendidikan Ganesha
ISSN : 26141949     EISSN : 26141930     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3,177 Documents
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Pengaruh Jumlah Kredit, Jumlah Simpanan Nasabah, dan Tingkat Suku Bunga Kredit Terhadap Pendapatan Lembaga Perkreditan Desa (LPD) di Kecamatan Sawan Tahun 2008-2013 ., Ni Nyoman Trisna Rahayuningsih; ., Dr. Edy Sujana,SE,Msi,AK; ., I Gusti Ayu Purnamawati, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.5160

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jumlah kredit, simpanan nasabah, tingkat suku bunga kredit terhadap pendapatan Lembaga Perkreditan Desa (LPD). Populasi dalam penelitian ini adalah LPD di Kecamatan Sawan yang telah terdaftar di LPLPDK Buleleng periode 2008-2013 yaitu sebanyak 17 LPD. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dengan kriteria yaitu LPD Kecamatan Sawan yang telah terdaftar di LPLPDK Buleleng periode 2008-2013 serta melaporkan laporan keuangan secara berturut-turut dan tidak mengalami kerugian selama periode penelitian sehingga jumlah sampel yang digunakan adalah sebanyak 8 LPD. Jenis data yang digunakan adalah data kuantitatif. Sumber data yang digunakan adalah data sekunder. Pengujian data dilakukan dengan menggunakan analisis regresi linier berganda dengan bantuan program SPSS versi 19.0. Hasil penelitian ini menunjukkan bahwa (1) jumlah kredit berpengaruh positif dan signifikan terhadap pendapatan LPD, (2) jumlah simpanan nasabah berpengaruh positif dan signifikan terhadap pendapatan LPD, (3) tingkat suku bunga kredit berpengaruh positif dan signifikan terhadap pendapatan LPD, (4) jumlah kredit, simpanan nasabah, dan tingkat suku bunga kredit berpengaruh signifikan terhadap pendapatan LPD.Kata Kunci : Kredit, Simpanan Nasabah, Tingkat Suku Bunga, Pendapatan, LPD The study aimed at finding out the effect of total number of credit, the amount of customer deposits, the interest rate on the income of the rural credit institutions. The study involved 17 rural credit institutions as the population around Sawan district listed in the LPLPDK Buleleng during 2008-2013. There were about 8 samples were selected based on purposive sampling technique with a criteria that all the rural credit institutions had been listed in the LPLPDK Buleleng during 2008-2013 as well as had provided their annual financial report and never got lost suffering during the period of the study. This study utilized a form of quantitative data which were obtained from a primary source. The analysis was conducted by using multiple linear regression analysis supported by SPSS version 19.00. The results of analysis indicated that (1) total number of credit had a positive and significant effect on the income of the rural credit institutions, (2) the amount of customer deposits had a positive and significant effect on the income of the rural credit institutions, (3) the interest rate had a positive and significant effect on the income of the rural credit institutions, (4) the total number of credit, the amount of customer deposits, the interest rate had a significant effect on the income of the rural credit institutions.keyword : credit, customers’ deposit, interest rate, income, rural credit institution
Analisis Komparatif Kinerja Keuangan Perbankan Beradsarkan Metode RGEC dan PEARLS Pada Bank Pembangunan Daerah (BPD) Wilayah Jawa dan Bali Periode 2013-2015 ., Luh Yeni Merta Sari; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., Made Arie Wahyuni, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9424

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan tingkat kesehatan BPD wilayah Jawa dan Bali dengan menggunakan metode RGEC dan PEARLS pada periode 2013-2015. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif dengan menggunakan data sekunder yang di unduh dari masing-masing website BPD. Variabel dan pengukuran dalam penelitian ini terdiri dari faktor Risk Profile, Good Corporate Governance, Earning, Capital, Protection, Effective Financial Structure, Asset Quality, Rate of Return and Costs, Liquidity dan Sign of Growth. Pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang dilakukan adalah: 1) Mengumpulkan data yang berkaitan dengan indikator komponen RGEC dan PEARLS, 2) Menghitung nilai indikator dari masing-masing komponen RGEC dan PEARLS, 3) Menentukan peringkat komposit untuk masing-masing indikator komponen RGEC dan PEARLS, 4) Masing-masing indikator komponen RGEC dan PEARLS yang menempati peringkat komposit akan diberikan penilaian, 5) Melakukan judgement peringkat komposit komponen RGEC dan PEARLS, dan 6) Memaparkan komparatif analisis kinerja keuangan perbankan berdasarkan metode RGEC dan PEARLS. Hasil dari penelitian ini menunjukkan bahwa : 1) Penilaian tingkat kesehatan BPD menggunakan metode RGEC menunjukkan bahwa BPD Jawa dan Bali periode 2013-2015 berada pada kategori sangat sehat dan sehat, 2) penilaian tingkat kesehatan BPD menggunakan metode PEARLS menunjukkan bahwa BPD Jawa dan Bali berada pada kategori cukup sehat dan kurang sehat, 3) Terdapat perbedaan penilaian tingkat kesehatan Bank Pembangunan Daerah wilayah Jawa dan Bali periode 2013-2015 dengan menggunakan metode RGEC dan PEARLS. Perbedaan ini disebabkan karena perbedaan indikator rasio, perbedaan rentang jumlah nilai kredit/poin, dan perbedaan skor peringkat komposit pada masing-masing metode.Kata Kunci : Tingkat Kesehatan Bank, Metode RGEC, Metode PEARLS This study aimed at finding out the comparison of soundness level of Bank Pembangunan Daerah (hereindafter referred to as BPD) in Java and Bali by applying RGEC and PEARLS methods in the period of 2013-2105. This study was a descriptive study with quantitative approach by using secondary data downloaded from BPD websites. The variables and measurement in this study covered Risk Profile, Good Corporate Governance, Earning, Capital, Protection, Effective Financial Structure, Asset Quality, Rate of Return and Costs, Liquidity and Sign of Growth factors.The tachniques of analysing data were: 1) Collecting data which were related to the indicators of RGEC and PEARLS components, 2) Calculating the score of the indicators of each component of RGEC nd PEARLS, 3) Determining the composite ranks of each indicator of the components of RGEC nd PEARLS, 4) Giving score on composite ranks of the indicators of RGEC and PEARLS components 5) Conducting composite rank judgement on RGEC and PEARLS components, and 6) Describing the comparative analysis of banking financial performance based on RGEC and PEALRS methods. The results of the analysis showed that: 1) The judgement on soundness level of BPD showed that using RGEC method, the BPDs in Java and Bali in 2013 – 2015 were highly sound and sound, 2) The judgement on soundness level of BPD using the PEARLS method showed that the BPDs in Java and Bali were quite sound and less sound, 3) There was difference between the judgement on soundness level of BPDs in Java and Bali by using RGEC and PEARLS methods. The difference was caused by several factors, namely different ratio indicator, different range of credit/point score, different scores of composite ranks in each method.keyword : Bank Soundness Level, RGEC Method, PEARLS Method
Pengaruh Self-Efficacy dan Sistem Pengukuran Kinerja Terhadap Motivasi Intrinsik Pada Karyawan Lembaga Perkreditan Desa Di Kecamatan Buleleng ., Luh Yuli Listiawati; ., I Gusti Ayu Purnamawati, S.E., M.Si. Ak.; ., I Putu Julianto, SE., M.Si., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14236

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh self-efficacy dan sistem pengukuran kinerja terhadap motivasi intrinsik pada karyawan Lembaga Perkreditan Desa di Kecamatan Buleleng. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer. Populasi dalam penelitian ini berjumlah 21 LPD yang terdapat di Kecamatan Buleleng. Teknik sampel yang digunakan dalam penelitian ini yaitu menggunakan purposive sampling sehingga diperoleh hasil sejumlah 18 sampel LPD. Analisis data dalam penelitian ini mengunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi berganda dan uji hipotesis dengan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa (1) self-efficacy berpengaruh positif dan signifikan terhadap motivasi intrinsik (2) sistem pengukuran kinerja berpengaruh positif dan signifikan terhadap motivasi intrinsik, (3) self-efficacy dan sistem pengukuran kinerja berpengaruh positif dan signifikan terhadap motivasi intrinsik.Kata Kunci : Self-Efficacy, Kinerja, Motivasi Intrinsik This study aimed at determining the effect of self-efficacy and performance measurement system toward intrinsic motivation in the employees of village finance institution in Buleleng Subdistrict. The type of data used in this study was quantitative data. The source of data used in this research was primary data. The population in this study amounted to 21 village finance institutions located in Buleleng Subdistrict. The sample technique used in this research was purposive sampling so that it was obtained a number of 18 village finance institutions as the sample. Data analysis in this research used descriptive analysis, data quality test, classical assumption test, multiple regression analysis, and hypothesis test with SPSS program version 20. The results of this study indicated that (1) self-efficacy had a positive and significant effect toward intrinsic motivation (2) performance measurement system had a positive and significant effect toward intrinsic motivation, (3) self-efficacy and performance measurement system had a positive and significant effect toward intrinsic motivation.keyword : Self-Efficacy, Performance, Intrinsic Motivation
PENGARUH SISTEM PENGENDALIAN INTERN, KINERJA ORGANISASI, BUDAYA ORGANISASI DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Kasus pada Satuan Kerja Perangkat Daerah Kabupaten Buleleng) ., Kadek Carlina Armeiwati; ., Dr. Edy Sujana,SE,Msi,AK; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4638

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk meneliti secara empiris pengaruh Sistem Pengendalian Internal, Kinerja Organisasi, Budaya Organisasi dan Pengelolaan Keuangan Daerah terhadap Good Governance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini adalah Pegawai Negri Sipil yang menjabat sebagai Kasubag Keuangan, Kasubag Sumber Daya Manusia (SDM) dan Kasubag Perencanaan pada 13 Dinas dan 2 badan di Satuan kerja Perangkat Daerah Kabupaten Buleleng. Kuesioner yang di sebar sebanyak 45 kuesioner dan yang kembali sebanyak 42 kuesioner. Teknik analisis data yang digunakan yaitu uji regresi linier berganda. Data dianalisis dengan menggunakan software SPSS versi 19. Hasil dari penelitian ini menunjukan bahwa (1) Sistem Pengendalian Internal, Kinerja Organisasi, Budaya Organisasi dan Pengelolaan Keuangan Daerah berpengaruh positif dan signifikan secara simuktan terhadap Good Governance, (2) Sistem Pengendalian Internal (SPI) berpengaruh positif dan signifikan terhadap Good Governance , (3) Kinerja Organisasi berpengaruh positif dan signifikan terhadap Good Governance, (4) Budaya Organisasi berpengaruh positif dan signifikan terhadap Good Governance, (5) Pengelolaan Keuangan Daerah berpengaruh positif dan signifikan terhadap Good Governance. Kata Kunci : Sistem Pengendalian Internal, Kinerja Organisasi, Budaya Organisasi, Pengelolaan Keuangan Daerah, Good Governance. Abstract This study was intended to explore empirically the impact of the Internal Controlling System, Organizational Performance, Organizational Culture and Regional Financial Management on the implementation of Good Governance. This is a quantitative study, in which the primary data, which were obtained using questionnaire and were measured using the Likert scale, were used. The samples of the study were determined using the sampling purposive technique. The samples included the Government Civil Servants who were employed as Head of the Financial Sub Division, Head of the Human Resources Sub Division, and Head of the Planning Sub Division of 13 departments and 2 boards at Satuan Kerja Perangkat Daerah of Buleleng Regency. Out of 45 exemplars of questionnaire distributed, 42 were returned. The multiple linier regression technique with Software SPSS version 19 was used to analyze the data. The result of the study showed that (1)simultaneously, the Internal Controlling System, the Organizational Culture and the Regional Financial Management positively and significantly affected the implementation of Good Governance, (2) the Internal Controlling System positively and significantly contributed to the implementation of Good Governance, (3) the Organizational Performance positively and significantly determined the implementation of Good Governance, (4) the Organizational Culture positively and significantly affected the implementation of Good Governance, (5) the Regional Financial Management positively and significantly contributed to the implementation of Good Governance. keyword : Internal Controlling System, Organizational Performance, Organizational Culture, Regional Financial Management, Good Governance
PENGARUH MOTIVASI KARIR DAN PENGETAHUAN UU NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK TERHADAP MINAT MAHASISWA MENJADI AKUNTAN PUBLIK (Studi Kasus Pada Mahasiswa Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha) ., Agung Ayu Trisna Dewi Yani; ., I Gusti Ayu Purnamawati, S.E.; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 5, No 2 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v5i2.7712

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh motivasi karir dan pengetahuan UU No. 5 Tahun 2011 tentang Akuntan Publik terhadap minat mahasiswa menjadi akuntan publik. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan menggunakan kriteria tertentu. Kriteria yang digunakan pada penelitian ini adalah mahasiswa yang sudah mengambil mata kuliah Auditing. Sampel yang digunakan dalam penelitian ini adalah mahasiswa semester V dan semester VII Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha sebanyak 150 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 17. Hasil penelitian ini menunjukan bahwa secara parsial terdapat pengaruh yang positif dan signifikan antara motivasi karir dan pengetahuan UU No. 5 Tahun 2011 tentang Akuntan Publik terhadap minat mahasiswa menjadi akuntan publik dan secara simultan terdapat pengaruh yang signifikan antara motivasi karir dan pengetahuan UU No. 5 Tahun 2011 tentang Akuntan Publik terhadap minat mahasiswa menjadi akuntan publik. Kata Kunci : motivasi karir, pengetahuan UU No. 5 Tahun 2011 tentang Akuntan Publik, minat mahasiswa menjadi akuntan publik This research aimed to obtain empirical evidence about the effect of career motivation and knowledge of Law No. 5 of 2011 on Public Accountant on the interest of students become public accountant. This study was a quantitative research using primary data obtained from questionnaire and measured with likert scale. The sample ware selected by using purposive sampling technique using certain criteria. The criteria used in this study were students who already took a course Auditing. One hundred fifty students of the fifth semester and seventh semester Accounting Department S1 Program Ganesha University of Education were selected as the sample. The data were analyzed by using multiple linear regression analysis supported by SPSS version 17. The results showed that partially there was positive and significant effect of career motivation and knowledge of Law No. 5 of 2011 on Public Accountant on the interest of students become public accountant and simultaneously there were significant effect of career motivation and knowledge of Law No. 5 of 2011 on Public Accountant on the interest of students become public accountant. keyword : career motivation, knowledge of Law No. 5 of 2011 on Public Accountant, interest of students become public accountant
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KINERJA SOSIAL, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE TAHUN 2014-2016 ., Eka Hartawati; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M.P; ., Putu Sukma Kurniawan, S.T., M.A.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13246

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Ukuran Perusahaan, Profitabilitas, Kinerja Sosial, Kinerja Lingkungan, dan Komite Audit Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Periode Tahun 2014-2016. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling. Jumlah sampel pada penelitian ini sebanyak 51 sampel. Penelitian ini menggunakan pendekatan Kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data yang dilakukan dengan metode dokumentasi. Teknik analisis data menggunakan regresi linier berganda yaitu uji t yang diolah dengan menggunakan SPSS versi 23. Hasil penelitian menunjukkan bahwa (1) ukuran perusahaan berpengaruh positif dan signifikan terhadap ISR, (2) profitabilitas tidak berpengaruh positif dan signifikan terhadap ISR, (3) kinerja sosial berpengaruh positif dan signifikan terhadap ISR, (4) kinerja lingkungan tidak berpengaruh positif dan signifikan terhadap ISR, dan (5) komite audit tidak berpengaruh positif dan signifikan terhadap ISR. Kata Kunci : Ukuran Perusahaan, Profitabilitas, Kinerja Sosial, Kinerja Lingkungan, Komite Audit. This study aimed at finding out the Influence of company size, profitability, social performance, environmental performance, and audit committee on Islamic Social Reporting (ISR) disclosure of the companies registered in Jakarta Islamic Index (Jii) on year period 2014-2016. The sampling technique used was purposive sampling. The number of samples in this study were 51 samples. This research employed a quantitative approach. The data type used in this research were secondary data. The data collection method was conducted through documentation method. The data analysis techniques used were multiple linear regression is t test, which were processed through SPSS version 23. The results showed that (1) firm size had a positive and significant effect on ISR, (2) profitability did not have a positive and significant effect on ISR, (3) social performance had a positive and significant effect on ISR, (4) environmental performance had no positive and significant effect on the ISR, and (5) the audit committee had no positive and significant effect on the ISR. keyword : Company Size, Profitability, Social Performance, Environmental Performance, Audit Committee.
ANALISIS PERBEDAAN UKURAN KOPERASI DAN JENIS KOPERASI TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN ., Siti Komala; ., Gede Adi Yuniarta, SE.AK; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.3456

Abstract

Penelitian ini bertujuan mengetahui apakah terdapat perbedaan pada ukuran koperasi dan jenis koperasi terhadap kualitas sistem pengendalian intern pada koperasi di Kabupaten Buleleng. Penelitian ini mengambil lokasi di koperasi yang berada di Kabupaten Buleleng. Populasi penelitian yaitu responden koperasi yang terdaftar di Dinas Perkoperasian, Perdagangan dan Perindustrian Kabupaten Buleleng dan masih aktif yang berjumlah 339 koperasi. Sampel yang digunakan sebanyak 77 responden. Metode pengumpulan data dilakukan dengan metode penyebaran kuisioner dan dokumentasi. Teknik analisis data yang digunakan yaitu uji validitas, uji reabilitas, uji normalitas, uji kruskal-wallis (non-parametrik) yang dibantu dengan alat analisis SPSS. Hasil penelitian ini menunjukkan, (1) Terdapat perbedaan ukuran koperasi terhadap kualitas sistem pengendalian intern. Dengan kata lain, kualitas sistem pengendalian intern umum, penerimaan kas, pengeluaran kas, dan praktik rekonsiliasi dilihat dari ukuran koperasi besar, menengah, dan kecil tidak sama. (2) Tidak terdapat perbedaan jenis koperasi terhadap kualitas sistem pengendalian intern. Dengan kata lain, kualitas sistem pengendalian intern umum, penerimaan kas, pengeluaran kas, dan praktik rekonsiliasi dilihat dari jenis usaha koperasi simpan pinjam, konsumen, pemasaran, dan jasa sama. Kata Kunci : ukuran koperasi, jenis koperasi, dan kualitas sistem pengendalian intern. This present study was intended to identify whether the cooperative size and type contributed to the quality of the system of internal control at the cooperatives in Buleleng Regency. The study was conducted at the cooperatives in Buleleng Regency. The population of the study included 339 active cooperatives registered in the Department of Cooperative, Trading and Industrial Affairs of Buleleng Regency. The sample of the study included 77 respondents. The data were obtained through questionnaire and documentation. The data were analyzed using test of validity, test of reliability, test of normality, and kruskal-wallis (non-parametric) test supported by SPSS (Statistical Product and Service Solution) 17 program. The result of the study showed that (1) the cooperative size contributed to the quality of the system of internal control. In other words, the quality of the system of general internal control, the cash receipt, the cash payment, and the practice of reconciliation was not the same among the big, medium and small cooperatives. (2) The type cooperative type did not contribute to the quality of internal control. In other words, the quality of the system of general internal control, the cash receipt, the cash payment, and the practice of reconciliation were the same, meaning that there was no difference resulting from the cooperative types whether they are credit unions, consumer cooperatives, marketing cooperatives and cooperative which sell services. keyword : cooperative size, cooperative type, and quality of system of internal control
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DENGAN PROTEKSI DESA DINAS DAN BANJAR ADAT DALAM MENCEGAH KREDIT MACET PADA BADAN USAHA MILIK DESA LAKSA DANA DI DESA MENYALI ., Ni Kadek Riana Trisna Dewi; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6505

Abstract

　　　　Badan Usaha Milik Desa (BUMDes) Laksa Dana Desa Menyali merupakan lembaga simpan pinjam yang dalam operasionalnya melibatkan peran desa dinas dan banjar adat untuk mencegah adanya kredit macet. Penelitian ini bertujuan untuk (1) mengetahui sistem pengendalian internal pada BUMDes Laksa Dana, (2) mengetahui efektivitas sistem pengendalian internal dengan proteksi Desa Dinas dan banjar adat dalam mencegah kredit macet pada BUMDes Laksa Dana, dan (3) Untuk mengetahui kelebihan dan kelemahan dari adanya proteksi banjar adat dalam mencegah kredit macet pada BUMDes Laksa Dana. 　　　　Penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif dengan pendekatan fenomenologi. Data dihimpun dengan cara wawancara mendalam, observasi dan studi dokumentasi. Analisis data dilakukan melalui tiga tahapan, yaitu reduksi data, penyajian data, dan menarik kesimpulan. Hasil penelitian menunjukkan bahwa (1) sistem pengendalian internal BUMDes Laksa Dana dikategorikan memadai, (2) proteksi dari desa dinas dan banjar adat terbukti efektif dalam mencegah adanya kredit macet pada BUMDes Laksa Dana, dan (3) Kelebihan dari sistem ini adalah (a) mampu menekan jumlah kredit bermasalah dan mencegah adanya kredit macet; (b) mampu menjaga kesehatan BUMDes Laksa Dana; (c) memberikan peluang masyarakat Desa Menyali untuk membangun dan mengembangkan usahanya; (d) Memberikan tambahan pendapatan asli desa; serta (e) memberdayakan banjar adat di Desa Menyali. Sedangkan kekurangan dari sistem ini adalah (a) Sanksi yang diberikan dari desa dinas dan banjar adat terlalu berat dan bertentangan dengan konsep menyama braya serta prinsip tat twam asi; dan (b) Aturan tidak efektif bagi debitur yang memiliki karakter kurang baik atau bad character.Kata Kunci : BUMDes, sistem pengendalian internal, desa dinas, banjar adat 　　　Village-owned enterprises of Laksa Dana in Menyali village is a Saving Loan Institution during its operation involved the roles of administrative as well as local village in order to prevent the stuck of credits. This study aimed at finding out (1) the internal control system at the village-owned enterprises of Laksa Dana, (2) the effectivity of internal control system with the protection of administrative and local village in preventing stuck credit at the village-owned enterprises of Laksa Dana, (3) the strength and weaknesses of the protection made by administrative and local village in preventing stuck credit at the village-owned enterprises of Laksa Dana. 　　　　The study was conducted by utilizing a descriptive qualitative with phenomenology approach. The data were collected by using deep interview, observation, and documentation study. While the analysis was conducted by following three stages such as: data reduction, data presentation and drawing conclusion. The results of the study indicated that (1) the internal control system of the village-owned enterprises of Laksa Dana in Menyali village was in sufficient category, (2) the protection of administrative and local village was proved effective in preventing stuck credit at the village-owned enterprises of Laksa Dana in Menyali village, (3) the strength of this system was (a) it could reduce the non-performing loans and prevent the credit stuck; (b) it could keep the health of the village-owned enterprises of Laksa Dana; (c) providing opportunities for the Menyali people to develop their businesses, (d) providing additional locally generated revenue; and (e) empowering the local villages in Menyali. While the weaknesses were: (a) the sanctions imposed from the administrative and local village were found too hard which were frequently in contrast with the concept of menyama braya as well as the principles of tat twam asi; and (b) the rules were found not effective for the bad-character.keyword : village-owned enterprises, internal control system, administrative village, local village
Peran Resiko Sanksi Pada Pengaruh Good Governance Dan Whistlebowing System Terhadap Kepatuhan Wajib Pajak Ningrum, Lutfi Silfia; Trisnaningsih, Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34419

Abstract

 This study aims to determine the effect of Good Governance and Whistleblowing System on individual taxpayer compliance with Tax Sanctions as a moderating variable in the Pratama Surabaya Mulyorejo Tax Office (KPP). The population in this study were all individual taxpayers registered at KPP Surabaya Mulyorejo. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the incidental sampling method sampling technique. Data collection in this study was carried out by using a questionnaire method. The method used in this research is MRA (Moderate Regression Analysis). The results showed that Good Governance and Whistleblowing System had a positive effect on Taxpayer Compliance. The Tax Sanctions variable can moderate the relationship between Good Governance and the Whistleblowing System on Taxpayer Compliance.
Analisis Faktor Yang Berpengaruh Terhadap Minat Berwirausaha Pada Mahasiswa STMIK STIKOM Indonesia Desmayani, Ni Made Mila Rosa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.37052

Abstract

The purpose of this study was to determine the analysis of factors that influence the interest in entrepreneurship in STMIK STIKOM Indonesian students. Described using attitude factors and contextual factors. The data collection method in this study used a questionnaire technique. The population of this research is STMIK STIKOM Indonesia students. The sample used is purposive sampling method, with the number of respondents 92 students by spreading using google form. The data analysis technique used was multiple linear regression. Based on the test results, the results of the research instrument test & classical assumption test show that all variables are declared reliable & valid and meet the classical assumption test. The results of hypothesis testing indicate that attitude factors and contextual factors have a positive effect on the entrepreneurial interest of STMIK STIKOM Indonesian students.

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